State Act

The Gujarat Land Revenue Code, 1879

56. Arrears of land revenue due on account of land by any landholder shall be a paramount charge on the holding and every part thereof, failure in payment of which shall make the occupancy or alienated holding togther with all rights of the occupant or holder over all trees, crops, buildings and things attached to the land or permanently fastened to anything attached to the land, liable to forfeiture, whereupon the Collector may levy all sums in arrears by sale of the occupancy or alienated holding, 1[* * *] or may otherwise dispose of such occupancy or alienated holding under rules 2[* * * ] made in this behalf under section 214, 3[and such occupancy or alienated holding when disposed of, whether by sale as aforesaid, or by restoration to the defaulter, or by transfer to another person or otherwise howsoever, shall unless the Collector otherwise directs, be deemed to be freed from all tenures, rights, incumbrances and equities therefore created in favour of any person other than 4[the 5[Government]] in respect of such occupancy or holding].